For 2025, sanhill inc. computed its annual postretirement expenses as $258,600. sanhill's contribution to the plan during 2025 was $199,600.

Prepare sanhill's 2025 entry to record postretirement expense, assuming sandhill has no OCI amounts.

For 2025, Sandhill Inc. computed its annual postretirement expense as $258,600. Sandhill's contribution to the plan during 2025 was $199,600. Prepare Sandhill's 2025 entry to record postretirement expense, assuming Sandhill has no OCl amounts. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)